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New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Disposal of leases and leased plant
- Income Tax Assessment Act 1997
- 1 Section 9-1 (after table item 2)
- 2 Subsection 9-5(1) (before item 1A)
- 3 Section 10-5 (table item headed 'depreciation')
- 4 Section 10-5 (at the end of the table item headed 'leases')
- 5 Section 12-5 (table item headed 'depreciation')
- 6 Section 12-5 (at the end of the table item headed 'leases')
- 7 Subsection 41-40(1)
- 8 At the end of section 41-40
- 9 Subsection 42-205(1) (after table item 12)
- 10 At the end of subsection 42-285(1)
- 11 At the end of subsection 42-290(1)
- 12 Before Division 46
- 13 Subsection 58-85(6)
- Income Tax (Transitional Provisions) Act 1997
- 14 Before Division 42 (link note)
- 15 Before Division 42
- 16 Section 43-110 (link note)
- 17 After Division 43
- 18 Application of amendments
- Schedule 2 Value shifting through debt forgiveness
- Income Tax Assessment Act 1997
- 1 Subsection 116-30(1) (note)
- 2 At the end of section 138-15
- 3 After Division 138
- Income Tax Assessment Act 1936
- 4 Paragraph 245-85(1)(c) of Schedule 2C
- 5 Application of amendments
- Schedule 3 Excess deductions
- Income Tax Assessment Act 1997
- 1 Paragraph 26-55(2)(b)
- 2 Paragraph 165-55(2)(b)
- 3 Paragraphs 165-55(5)(g) and (h)
- 4 After section 330-330
- Income Tax Assessment Act 1936
- 5 Paragraph 268-35(2)(b) of Schedule 2F
- 6 Paragraphs 268-35(5)(g) and (h) of Schedule 2F
- 7 Application of amendments
- Schedule 4 Transfers of assets within company groups
- Income Tax Assessment Act 1997
- 1 Before section 41-15
- 2 At the end of section 110-55
- 3 At the end of section 110-60
- 4 Paragraph 126-55(1)(a)
- 5 Subsection 126-55(2)
- 6 Subsection 126-60(1)
- 7 Subsection 126-60(4) (note)
- 8 Sections 126-65 and 126-70
- 9 Section 126-80
- 10 Subsection 126-85(1)
- 11 Subsection 126-85(3)
- 12 Subsection 126-85(3) (method statement, steps 2 and 3)
- 13 Subsection 126-85(3) (method statement, steps 5 and 6)
- 14 Section 170-225 (link note)
- 15 At the end of Division 170
- Income Tax Assessment Act 1936
- 16 Before subsection 73E(1)
- 17 Section 121AS (table 1, item 2)
- 18 Before subsection 124PA(1)
- 19 Application
- Schedule 5 Transfers of losses within wholly-owned company groups
- Income Tax Assessment Act 1997
- 1 Section 112-95
- 2 At the end of subsection 170-25(1)
- 3 At the end of subsection 170-25(2)
- 4 Subsection 170-105(4)
- 5 At the end of section 170-105
- 6 Subsection 170-125(1) (note)
- 7 Subsection 170-125(2) (note)
- 8 Subsections 170-145(2) to (4)
- 9 At the end of section 170-170
- 10 Sections 170-175 and 170-180
- 11 Section 170-180 (link note)
- 12 At the end of Division 170
- Income Tax (Transitional Provisions) Act 1997
- 13 Sections 170-175 and 170-180
- 14 At the end of Division 170
- Income Tax Assessment Act 1936
- 15 At the end of section 160ZP
- Financial Corporations (Transfer of Assets and Liabilities) Act 1993
- 16 Section 170-25 of Schedule 1
- 17 Subsection 170-125(1) of Schedule 2 (note)
- 18 Subsection 170-125(2) of Schedule 2 (note)
- 19 Subsections 170-145(2) to (4) of Schedule 2
- Schedule 6 Changes in ownership or control of company
- Income Tax Assessment Act 1997
- 1 Section 165-5
- 2 Section 165-12
- 3 Paragraphs 165-13(2)(a) and (b)
- 4 Paragraph 165-15(1)(a)
- 5 Section 165-93
- 6 After Subdivision 165-CB
- 7 Section 165-117
- 8 Before section 165-120
- 9 Section 165-123
- 10 Paragraph 165-129(1)(a)
- 11 Sections 165-150, 165-155, 165-160 and 165-165
- 12 Subsection 165-180(1)
- 13 Subsection 165-180(2)
- 14 Sections 165-185 and 165-190
- 15 Subsection 165-195(1)
- 16 Application and saving
- Schedule 7 Deducting prepayments
- Part 1 New rules
- Division 1 Expenditure on and after 21 September 1999
- Income Tax Assessment Act 1936
- 1 Subsection 82KZL(1)
- 2 Subsection 82KZL(1)
- 3 At the end of paragraph 82KZM(1)(a)
- 4 After paragraph 82KZM(1)(a)
- 5 After section 82KZM
- Division 2 Expenditure in years of income starting after last year of transitional relief
- Income Tax Assessment Act 1936
- 6 Subsection 82KZMA(1)
- 7 Subsection 82KZMA(6)
- 8 Sections 82KZMB and 82KZMC
- 9 Subsection 82KZMD(1)
- Part 2 Consequential amendments
- Income Tax Assessment Act 1936
- 10 Subsection 245-140(1) of Schedule 2C (table item dealing with advance revenue expenditure)
- Income Tax Assessment Act 1997
- 11 Section 12-5 (table item headed 'advance expenditure')
- Part 3 Application provisions
- 12 Application
- Schedule 8 Limiting indexation of cost bases of CGT assets
- Income Tax Assessment Act 1997
- 1 Subsection 100-40(2)
- 2 Subsection 100-40(2)
- 3 Section 114-1
- 4 Section 114-1 (notes 1, 2 and 3)
- 5 Subsection 114-10(1)
- 6 Subsection 960-275(2) (formula)
- 7 Subsection 960-275(2) (notes 1 and 2)
- 8 Subsection 960-275(3) (formula)
- 9 Subsection 960-275(3) (note)
- 10 Application
- Schedule 9 Concessions for capital gains by individuals and some other entities
- Part 1 New rules
- Income Tax Assessment Act 1997
- 1 Section 100-50
- 2 After section 102-1
- 3 Subsection 102-5(1)
- 4 Section 102-30 (after table item 2)
- 5 Subsection 104-70(4)
- 6 After subsection 104-70(7)
- 7 At the end of subsection 108-10(1) (before the example)
- 8 Section 109-55
- 9 Section 109-55 (after table item 8A)
- 10 Subsection 110-25(1)
- 11 At the end of section 110-25
- 12 At the end of section 114-5
- 13 After Division 114
- 14 Application and transitional provisions
- Part 2 Consequential amendments
- 1 Division 1 - Amendment of the Income Tax Assessment Act 1936
- 15 Paragraph 6AD(4)(e)
- 16 At the end of subsection 97(1)
- 17 At the end of subsection 98(3)
- 18 At the end of subsection 98A(1)
- 19 At the end of subsections 99A(4), (4A), (4B) and (4C)
- 20 At the end of subsection 100(1)
- 21 At the end of section 177C
- 22 Application
- 2 Division 2 - Amendments consequential on defining complying superannuation entity
- Income Tax Assessment Act 1997
- 23 Paragraphs 104-215(1)(b), (c) and (d)
- 24 Section 112-55 (table item 3)
- 25 Section 112-97 (table item 13)
- 26 Subsection 118-300(1) (table item 5
- 27 Paragraph 118-350(2)(a)
- 28 Section 128-10 (note 1)
- 29 Subsection 128-15(1) (note)
- 30 Subsection 128-25(1)
- 31 Application
- 32 Section 12-5 (table item headed 'capital gains')
- 33 Application
- Schedule 10
- Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- 2 Subsection 995-1(1)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1) (definition of written down value )
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